Recently a new format for 3D audio has been standardised as MPEG-H 3D Audio [1], but only a small number of 3D audio content in this format is available. To easily generate much of such content it is desired to convert existing 2D content, like 5.1, to 3D content which contains sound also from elevated positions. This way, it is possible to create 3D content without completely remixing the sound from the original sound objects.